CINEMATIC: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CINEMATIC
Largest movements
- Current investments +€25,699
up €25,699 (+27.5%), from €93,425 to €119,124
- Receivables within one year +€4,828
up €4,828 (+74.0%), from €6,528 to €11,356
of which Trade receivables: +€6,207
- Tangible fixed assets -€2,739
down €2,739 (-45.2%), from €6,057 to €3,317
of which Furniture and vehicles: -€2,739
- Other debts +€12,582
up €12,582 (+26.7%), from €47,061 to €59,643
- Profit (loss) carried forward +€8,773
up €8,773 (+20.9%), from €41,917 to €50,690
- Tax, wage and social debts +€6,572
up €6,572 (+262.9%), from €2,500 to €9,072
of which Remuneration and social security: +€4,000
- Gross operating margin +€2,906
up €2,906 (+31.7%), from €9,173 to €12,079
- Depreciation +€987
up €987 (+56.3%), from €1,753 to €2,739
- Financial charges -€371
down €371 (-89.2%), from €416 to €45
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,009 | €133,797 | +€27,788 | +26.2% |
| Fixed assets | 21/28 | €6,057 | €3,317 | -€2,739 | -45.2% |
| Tangible fixed assets | 22/27 | €6,057 | €3,317 | -€2,739 | -45.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €6,057 | €3,317 | -€2,739 | -45.2% |
| Current assets | 29/58 | €99,953 | €130,480 | +€30,527 | +30.5% |
| Amounts receivable within one year | 40/41 | €6,528 | €11,356 | +€4,828 | +74.0% |
| Trade receivables | 40 | €3,138 | €9,345 | +€6,207 | +197.8% |
| Other amounts receivable | 41 | €3,390 | €2,011 | -€1,379 | -40.7% |
| Current investments | 50/53 | €93,425 | €119,124 | +€25,699 | +27.5% |
| Total equity and liabilities | 10/49 | €106,009 | €133,797 | +€27,788 | +26.2% |
| Equity | 10/15 | €56,177 | €64,950 | +€8,773 | +15.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,917 | €50,690 | +€8,773 | +20.9% |
| Amounts payable | 17/49 | €49,833 | €68,848 | +€19,015 | +38.2% |
| Amounts payable within one year | 42/48 | €49,833 | €68,848 | +€19,015 | +38.2% |
| Trade debts | 44 | €272 | €133 | -€139 | -51.0% |
| Suppliers | 440/4 | €272 | €133 | -€139 | -51.0% |
| Taxes, remuneration and social security | 45 | €2,500 | €9,072 | +€6,572 | +262.9% |
| Taxes | 450/3 | €2,500 | €5,072 | +€2,572 | +102.9% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €47,061 | €59,643 | +€12,582 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,753 | €2,739 | +€987 | +56.3% |
| Other operating charges | 640/8 | €622 | €523 | -€99 | -16.0% |
| Gross operating margin | 9900 | €9,173 | €12,079 | +€2,906 | +31.7% |
| Operating profit (loss) | 9901 | €6,798 | €8,817 | +€2,019 | +29.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Non-recurring financial income | 76B | - | €1 | +€1 | |
| Financial charges | 65/66B | €416 | €45 | -€371 | -89.2% |
| Recurring financial charges | 65 | €416 | €45 | -€371 | -89.2% |
| Profit (loss) for the period before taxes | 9903 | €6,382 | €8,773 | +€2,391 | +37.5% |
| Income taxes | 67/77 | €58 | €0 | -€58 | -100.0% |
| Profit (loss) for the period | 9904 | €6,324 | €8,773 | +€2,449 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,324 | €8,773 | +€2,449 | +38.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.